GULU-DISTRICT-REPORT-OF-THE-AUDITOR-GENERAL ...

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2015

1

REPORT AND OPINION OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2015

THE RT. HON. SPEAKER OF PARLIAMENT

Introduction

I have audited the accompanying financial statements of Gulu District Local Government for the

year ended 30th June 2015. These financial statements comprise of the Statement of Financial

Position as at 30th June 2015, Statement of Financial Performance, Statement of Changes in

Equity, Cash flow Statement together with other accompanying statements, notes and

accounting policies.

Management’s Responsibility for the Financial Statements

Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and

Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable

to Parliament for the funds and resources of Gulu District Local Government. The Accounting

Officer is also responsible for the preparation of financial statements in accordance with the

requirements of the Local Governments Financial and Accounting Manual, 2007, and for such

internal control as management determines necessary to enable the preparation of financial

statements that are free from material misstatement whether due to fraud or error.

Auditor’s Responsibility

My responsibility as required by Article 163 of the Constitution of the Republic of Uganda, 1995

(as amended), section 87 of the Local Governments Act, 1997 and Sections 13, 16 and 19 of

the National Audit Act, 2008 is to express an opinion on these statements based on my audit.

I conducted the audit in accordance with International Standards on Auditing. Those standards

require that I comply with the ethical requirements and plan and perform the audit to obtain

reasonable assurance whether the financial statements are free from material misstatement.

An audit involves performing audit procedures to obtain evidence about the amounts and

disclosures in the financial statements as well as evidence supporting compliance with relevant

laws and regulations. The procedures selected depend on the Auditor’s judgment including the

assessment of risks of material misstatement of the financial statements whether due to fraud

or error. In making those risk assessments, the Auditor considers internal controls relevant to

the entity’s preparation of financial statements in order to design audit procedures that are

2

appropriate in the circumstances but not for purposes of expressing an opinion on the

effectiveness of the entity’s internal control. An audit also includes evaluating the

appropriateness of accounting policies used and the reasonableness of accounting estimates

made by management as well as evaluating the overall presentation of the financial statements.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis

for my audit opinion.

Part ‘‘A’’ of this report sets out my unqualified opinion on the financial statements. Part “B”

which forms an integral part of this report presents in detail, all the significant audit findings

made during the audit which have been brought to the attention of management.

PART “A”

Unqualified opinion

In my opinion, the financial statements of Gulu District Local Government as at 30th June 2015

are prepared, in all material respects, in accordance with the Local Governments Financial and

Accounting Manual, 2007, Section 51(3) of the Public Finance Management Act 2015, the Local

Governments Financial and Accounting Regulations, 2007 and the Local Governments Act cap

243 (as amended), of the Laws of Uganda.

Emphasis of matter

Without qualifying my opinion, attention is drawn to the following matters, which are also

included in part B of this report:

Overpayment of Salary

The District Council overpaid salaries amounting to UGX.26,102,493 to staff contrary to

Standing Orders

John F.S. Muwanga AUDITOR GENERAL

15th December, 2015

3

PART "B"

GULU DISTRICT DETAILED REPORT OF THE AUDITOR GENERAL FOR THE YEAR

FINANCIAL YEAR ENDED 30TH JUNE 2015

1.0 INTRODUCTION

In accordance with Article 163(3) of the Constitution of the Republic of Uganda, I am

required to audit and report on the public accounts of Uganda and of all public offices

including the courts, the central and the Local Government Administrations, universities

and public institutions of the like nature and any public corporation or other bodies or

organizations established by an Act of Parliament. Accordingly, I carried out the audit of

the Gulu District Local Government to enable me report to Parliament.

2.0 AUDIT OBJECTIVES

The audit was carried out in accordance with International Standards on Auditing and

accordingly included a review of the accounting records and agreed procedures as was

considered necessary. The audit was carried out with regard to the following objectives:-

a. To verify whether the financial statements have been prepared in accordance with

the requirements of the Local Governments Financial and Accounting Manual 2007

and the Local Governments Financial and Accounting Regulations 2007; and fairly

present the income and expenditures for the year and of the financial position as

at the end of the year.

b. To verify whether all the funds of the entity were utilized with due attention to

economy and efficiency and only for the purposes for which the funds were

provided.

c. To verify whether goods and services financed had been procured in accordance

with the PPDA Act, 2003 (as amended).

d. To evaluate and obtain sufficient understanding of the internal control structure of

the entity, assess control risk and identify reportable conditions, including material

internal control weaknesses.

e. To verify whether the management of the funds of the entity was in compliance

with the Government of Uganda financial regulations.

4

f. To verify whether all the necessary supporting documents, records and accounts

had been kept in respect of all activities, and are in agreement with the financial

statements presented.

3.0 AUDIT METHODOLOGY

The following audit procedures were undertaken:-

a. Revenue

Obtained all schedules of all revenues collected and reconciled the amounts to the

cash books and bank statements of the entity.

b. Expenditure

The payment vouchers of the entity were examined for proper authorization, eligibility

and budgetary provision, accountability and support documentation.

c. Internal Control System

Reviewed the internal control system and its operations to establish whether

sound controls were applied throughout the period.

d. Procurement

Reviewed the procurement of goods and services under the various departments

during the period under review and reconciled with the approved procurement plan.

e. Fixed Assets Management

Reviewed the use and management of the assets of the entity during the

Period under review.

f. Financial Statements

Examined, on a test basis, evidence supporting the amounts and disclosures in the

financial statements; assessed the accounting principles used and significant estimates

made by management; as well as evaluated the overall financial statement

presentation.

5

4.0 ENTITY FINANCING

Gulu District local Government is financed by grants (Conditional and Unconditional)

from Central Government, and locally generated revenues from taxes, fees, licenses and

charges. During the year, the Council received grants totalling to UGX.29,418,654,777

from Central Government and UGX.620,016,634 from locally generated revenues

realising total revenue of UGX.30,038,671,411 constituting 88% of its approved budget

estimates of UGX.34,152,361,000.

5.0 DETAILED AUDIT FINDINGS

This section outlines the detailed audit findings, management responses thereof and my

recommendations.

5.1 Payroll

5.1.1 Over Payment of Salary

Section (B-a) (7) of the Public Service Standing orders, 2010 requires salaries to be paid

correctly in accordance with the approved salary structure for the Public Service.

It was observed that the district overpaid excess salary amounting to UGX.26,102,493

contrary to the approved salary structure as shown in Appendix I.

The Accounting Officer explained that the issue will be cleared when a special audit

being conducted by the district internal audit is concluded.

I advised the Accounting officer to expedite the exercise and ensure recovery of the

overpayments.

5.1.2 Payment of Salary to Non District Staff

Section (B-a) of the Public Service Standing Orders, 2010 requires that salaries shall be

fixed at annual rates and paid in twelve (12) equal instalments, correctly and promptly

and in lampsum in accordance with the approved salary structure of the Public Service.

However, it was observed that UGX.71,972,777 was pad to employees whose names

were appearing on the payroll but not on the district staff list as shown in Appendix II.

6

The Accounting Officer explained that Council was still awaiting the outcome results of

the special audit being carried out by the District Internal Auditor.

The matter requires urgent attention.

5.2 Under Collection of Local Revenue

Section 32 of the Local Government Financial and Accounting Regulations 2007 require

the Head of Finance to ensure all revenue due to the council is properly collected in the

approved manner. It was observed that out of the budgeted local revenue of

UGX.950,581,000 only UGX.620,016,634 was realised resulting in a shortfall of

UGX.330,564,366 representing 35% of the budgeted local revenue.

Local Revenue shortfall undermines service delivery.

The Accounting Officer explained that the district had engaged a consultant to carry out

local revenue assessment to address the matter.

I advised the Accounting Officer to initiate measures to ensure that all budgeted

revenue is collected.

5.3 Goods not taken on Charge

Section 2.3.2(2) of the Local Government Financial and Accounting Regulations (LGFAR)

2007 requires purchases to be put on charge in stores so that deliveries and utilization

of stores are monitored. It was however observed that motor vehicle tyres worth

UGX.22,446,600 that were purchased by the district could not be traced to the stores as

shown in Appendix IV.

In the absence of trace to the stores records, it was difficult to confirm that the tyres

were delivered and put to proper use.

I advised the Accounting Officer to ensure that the stores records are properly

maintained.

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5.5 Delayed Completion of Works

Audit inspections were carried out in November 2015 revealed that several contracts

were not on schedule and according to the implementation plans as shown below:

Contractor Description Contract Period Amount Paid

Audit Observation

Omatala Women Group Contract Sum UGX.65,284,450

Renovation of Operating Theatre at Wach Health Centre IV

Start and end dates were; 10/1/2015 and 16/04/2015 respectively

23,728,768 The contract period had expired but was not extended

The works were incomplete i.e. final touches and the painting were not yet done.

Contractor had abandoned the site.

Ms Lado Construction (U) Ltd Contract sum UGX.75,311,300

Construction of staff house at Pagik P/S

Start and end dates were; 02/12/2014 and 06/01/2015 respectively

31,180,330 The contract period had

expired but was not extended

The project had been abandoned works

Contract documents not maintained to a certain level of management.

Ms Rapon Ltd Contract sum UGX.315,457,453

Construction of Odek bridge along Acet-Jinkomi Road

Start and end dates were; 18/11/2014 and 31/05,2015 respectively

The contract period expired and not extended.

The contractor had abandoned the project and the road was completely impassable

Delayed completion of works delays denies communities the prompt service delivery.

The Accounting Officer admitted the shortcoming and explained that the works had

stalled and the contractors had abandoned the works.

I advised the Accounting Officer to engage the contractors and ensure that the works

are completed.

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APPENDICES

Appendix I: Over payment of Salary

Supplier Number

Supplier Name

Invoice Number Payment Date

Amount Paid

Actual Salary

Over payment

July 2014 Payments

329176 Agazu Mary 746405

329176-29JUN14 07-JUL-14 2,290,086 1,080,492 1,209,594

272687 Alanyo Joyce Odong .A

272687-28JUN14 09-JUL-14 1,870,878 1,052,137 818,741

329080 Atim Joyce 746481

329080-30JUN14 11-JUL-14 1,562,001 654,891 907,741

329015 Kidega John Bosco 159308

329015-30JUN14 11-JUL-14 1,740,711 611,984 1,128,727

273896 Okot Ronald 273896-29JUN14 09-JUL-14 13,349,661 482,691 12,866,970

Sub total 20,813,337 3,882,195 16,931,142

Feb 2015 Payments

272269 Cana Kenneth 272269-23FEB15 26-FEB-15 2,990,608 2,734,008 256,680

272685 Omon Paul 272685-23FEB15 26-FEB-15 1,820,120 1,634,827 185,293

273784 Arach Christine Vicky

273784-23FEB15 26-FEB-15 1,160,734 671,796 488,938

272271 Okoya Francis 272271-23FEB15 26-FEB-15 1,204,486 584,015 620,471

493521 Okello David 159931

493521-23FEB15 26-FEB-15 2,727,296 467,685 2,259,611

493523 Opoka George 147081

493523-23FEB15 26-FEB-15 2,629,064 467,685 2,161,379

295206 Ojok Isaac

Newton- 849045

295206-23FEB15 26-FEB-15 1,281,724 408,135 873,589

493520 Loum Janani 746628

493520-23FEB15 26-FEB-15 2,633,816 308,346 2,325,470

Sub total 16,447,848 7,276,497 9,171,351

Grand Total 37,261,185 11,158,692 26,102,493

Appendix II -Names Not Confirmed On District Staff List

Supplier Number

Supplier Name Invoice Number Payment Date

Amount Paid Remarks

July 2014 Payments

274008 Epau Jacob 274008-29JUN14 07-JUL-14 4,779,186 not on staff list

327832 Okello Jolly Ben 599558

327832-29JUN14 07-JUL-14 4,054,756 not on staff list

273953 Lacwec Joel 273953-29JUN14 07-JUL-14 3,607,560 not on staff list

274589 Nure Celsius Charles


328954 Apiyo Beatrice 144787


9

Supplier

Number

Supplier Name Invoice Number Payment

Date

Amount Paid Remarks

274523 Olanya Martine 274523-28JUN14 09-JUL-14 1,759,029 not on staff list

338151 Akena Geoffrey 871261




273958 Okello James 273958-28JUN14 09-JUL-14 1,571,820 not on staff list

329003 Laker Martin 156183


329014 Komakech Denis 746537


329008 Oyat Alfred 145165




329096 Okello George Albert 160516


30,224,793

February 2015 Payments

274580 Atto Alice Okwonga 274580-23FEB15 26-FEB-15 2,486,812 not on staff list

274010 Lacere Churchill Olanya

274010-23FEB15 26-FEB-15 1,587,423 not on staff list

272495 Omona Nelson Morris 825882


274069 Othieno Jerome 274069-23FEB15 26-FEB-15 1,364,348 not on staff list

273922 Okumu Alex 273922-23FEB15 26-FEB-15 1,301,490 not on staff list

272435 Oruut Jimmy 272435-23FEB15 26-FEB-15 1,281,546 not on staff list

303628 Were Brais Abrahams-160404


273928 Loum Aldo Wodolango


272595 Olango Celestine 272595-23FEB15 26-FEB-15 1,208,854 not on staff list

273994 Ojokit Odong Sarah 273994-23FEB15 26-FEB-15 1,182,238 not on staff list

272335 Kolo Tobia Latome 272335-23FEB15 26-FEB-15 1,168,895 not on staff list

303857 Lakor Hilda Rose-599523


274609 Erick Johnson 274609-23FEB15 26-FEB-15 1,156,578 not on staff list

274629 Okello Sylvestor Ongom


461331 QB KITARA MCMOT 461331-23FEB15 26-FEB-15 1,123,000 not on staff list

273966 Oywelo George 273966-23FEB15 26-FEB-15 1,072,298 not on staff list

272325 Okidi Ochora Pontious


120369 Laker Florence WAT/023/001/15 06-FEB-15 6,024,711 no information on staff list

120366 Mecak Ssaco Patrick WAT/021/001/15 06-FEB-15 3,748,829 no information on staff list

120368 Kilama Bosco WAT/024/001/15 06-FEB-15 3,748,829 no information on staff list

10

Supplier

Number

Supplier Name Invoice Number Payment

Date

Amount Paid Remarks

120367 Chandiru Jacquline WAT/022/001/15 06-FEB-15 3,111,661 no information on staff list

274137 Opira Otto Bell 825754

274137-23FEB15 26-FEB-15 2,746,223 no information on staff list

41,747,984

Total 71,972,777

Appendix III- Triplicate/Duplicate Names on the Payroll

Supplier Number

Supplier Name Payment Date

Amount Paid Bank Name Account Number

272350 Abalo Agness 02-JUL-14 275,248 Centenary Bank 7520041258

272350 Abalo Agness 02-JUL-14 275,248 Centenary Bank 7520041258

274548 Abia John Lalobo 02-JUL-14 708,143 STANBIC BANK 0121086996701

274548 Abia John Lalobo 02-JUL-14 708,143 STANBIC BANK 0121086996701

274548 Abia John Lalobo 07-JUL-14 1,416,286 STANBIC BANK 0121086996701

273916 Abili Samuel 02-JUL-14 412,354 Centenary Bank 1020015807



273948 Acayo Sabina 07-JUL-14 316,101 STANBIC BANK 0121086696101

273948 Acayo Sabina 09-JUL-14 316,101 STANBIC BANK 0121086696101

328977 Achan Christine Olal 746589

09-JUL-14 691,400 STANBIC BANK 0121016352701

328977 Achan Christine Olal 746589

11-JUL-14 691,400 STANBIC BANK 0121016352701

295215 Achire Andrew Ekanya

02-JUL-14 103,057 Post Bank 1030900011096

295215 Achire Andrew Ekanya

02-JUL-14 103,057 Post Bank 1030900011096

274322 Acire Steward 02-JUL-14 250,264 STANBIC BANK 0121087399301

274322 Acire Steward 02-JUL-14 250,264 STANBIC BANK 0121087399301

295212 Adimola Willy Ocitti

02-JUL-14 526,414 STANBIC BANK 0121086642701

295212 Adimola Willy Ocitti

02-JUL-14 526,414 STANBIC BANK 0121086642701

11

Supplier

Number

Supplier Name Payment

Date


328940 Adong Betty 160298

09-JUL-14 869,394 STANBIC BANK 9030002919221

328940 Adong Betty 160298

11-JUL-14 1,304,091 STANBIC BANK 9030002919221

329146 Adong Santa Sarah 600953

11-JUL-14 1,395,570 Stanbic Bank Ltd

0121087375201

303709 Adong Santa Sarah-600953

02-JUL-14 465,190 Stanbic Bank Ltd

0121087375201

273931 Adyero Grace 02-JUL-14 592,668 STANBIC BANK 0121086991901

273931 Adyero Grace 02-JUL-14 592,668 STANBIC BANK 0121086991901

272865 Adyero Joyce 02-JUL-14 239,646 Crane Bank 0140010974000



274453 Ajok Beatrice 02-JUL-14 522,188 STANBIC BANK 0121079652901

274453 Ajok Beatrice 02-JUL-14 522,188 STANBIC BANK 0121079652901

274501 Akello Jennifer 02-JUL-14 275,248 Centenary Bank 7520041429

274501 Akello Jennifer 09-JUL-14 550,496 Centenary Bank 7520041429

272948 Akot Florence Nancy

02-JUL-14 317,357 Centenary Bank 7520056695

272948 Akot Florence Nancy


295242 Akumu Christine Okot

02-JUL-14 423,431 STANBIC BANK 0121087292601

295242 Akumu Christine Okot

02-JUL-14 423,431 STANBIC BANK 0121087292601

328950 Akumu Joyce 147397


328950 Akumu Joyce 147397


272949 Akwero Hellen 02-JUL-14 253,960 Centenary Bank 7520036812

272949 Akwero Hellen 02-JUL-14 253,960 Centenary Bank 7520036812

295218 Amito Grace Aget

02-JUL-14 495,067 STANBIC BANK 9030002869178

295218 Amito Grace 07-JUL-14 990,134 STANBIC BANK 9030002869178

12

Supplier

Number


Date


Aget

272883 Anena Jackline 02-JUL-14 380,461 Centenary Bank 7520024148

272883 Anena Jackline 02-JUL-14 380,461 Centenary Bank 7520024148

328964 Anywar Denish 798977

07-JUL-14 634,714 Crane Bank 0140011193000

328964 Anywar Denish 798977

11-JUL-14 634,714 Crane Bank 0140011193000


09-JUL-14 1,848,369 Centenary Bank 7520022295



273629 Apiyo Nancy Okema

02-JUL-14 383,726 Crane Bank 0140010975200

273629 Apiyo Nancy Okema

07-JUL-14 383,726 Crane Bank 0140010975200

329042 Apiyo Sylvia 146708

07-JUL-14 497,052 DFCU Bank 01093010260279

329042 Apiyo Sylvia 146708

11-JUL-14 497,052 DFCU Bank 01093010260279

329039 Arach Jennifer 146907


329039 Arach Jennifer 146907


274580 Atto Alice Okwonga

02-JUL-14 245,154 STANBIC BANK 0121087392001

274580 Atto Alice Okwonga

07-JUL-14 245,154 STANBIC BANK 0121087392001

272522 Atube Denish 02-JUL-14 290,570 Centenary Bank 7520025833

272522 Atube Denish 07-JUL-14 290,570 Centenary Bank 7520025833

295216 Bongomin Bernard

02-JUL-14 245,996 Crane Bank 0140010994300

295216 Bongomin Bernard

02-JUL-14 245,996 Crane Bank 0140010994300

329028 Itim William 746722

07-JUL-14 410,814 KCB BANK 2200383304

329028 Itim William 11-JUL-14 616,221 KCB BANK 2200383304

13

Supplier

Number


Date


746722

328953 Kidega Abuja Sylvestor 746455

07-JUL-14 208,670 STANBIC BANK 0121087198401

328953 Kidega Abuja Sylvestor 746455

11-JUL-14 208,670 STANBIC BANK 0121087198401

272751 Kilara Wilfred 02-JUL-14 383,726 Crane Bank 0140010979800



329063 Kinyera Richard 746461

07-JUL-14 929,508 STANBIC BANK 0121087178401

329063 Kinyera Richard 746461

11-JUL-14 1,394,262 STANBIC BANK 0121087178401


07-JUL-14 755,377 STANBIC BANK 0121096518401


11-JUL-14 1,510,754 STANBIC BANK 0121096518401

274620 Komakech Julius Nyerere


274620 Komakech Julius Nyerere


295248 Komakech Samuel

02-JUL-14 317,357 Crane Bank 0140012241600

295248 Komakech Samuel

02-JUL-14 317,357 Crane Bank 0140012241600

328942 Laker Nighty 145549


328942 Laker Nighty 145549


273173 Lakot Ochan 02-JUL-14 441,301 Centenary Bank 7520004166

273173 Lakot Ochan 02-JUL-14 441,301 Centenary Bank 7520004166

295225 Lukwiya Betty 02-JUL-14 223,926 Centenary Bank 7520003945



329044 Luyira Milton 147504

07-JUL-14 588,306 DFCU Bank 01091090577010

14

Supplier

Number


Date


329044 Luyira Milton 147504

11-JUL-14 588,306 DFCU Bank 01091090577010

272282 Munu Michael 02-JUL-14 290,570 Centenary Bank 7520059313

272282 Munu Michael 02-JUL-14 290,570 Centenary Bank 7520059313

328957 Mwaka David Rabswa 641939

07-JUL-14 1,438,626 STANBIC BANK 0121013281601

328957 Mwaka David Rabswa 641939

11-JUL-14 733,236 STANBIC BANK 0121013281601

295198 Mwaka John

Bosco

02-JUL-14 383,726 STANBIC BANK 9030002815663

295198 Mwaka John Bosco

02-JUL-14 383,726 STANBIC BANK 9030002815663

328963 Mwali Christopher 146778

07-JUL-14 736,920 DFCU Bank 01091090580610

328963 Mwali Christopher 146778

11-JUL-14 491,280 DFCU Bank 01091090580610

273342 Ocaya Walter Akwero






328955 Ochola Andrew 825792

09-JUL-14 1,374,551 STANBIC BANK 0121095786101

328955 Ochola Andrew 825792

11-JUL-14 458,217 STANBIC BANK 0121095786101

328973 Odokonyero Geoffrey 145021


328973 Odokonyero

Geoffrey 145021


274299 Odong Michael 02-JUL-14 271,662 STANBIC BANK 0121086627001

274299 Odong Michael 07-JUL-14 271,662 STANBIC BANK 0121086627001

329010 Odongo Simon 160463

07-JUL-14 769,215 STANBIC BANK 0121087976001

329010 Odongo Simon 11-JUL-14 769,215 STANBIC BANK 0121087976001

15

Supplier

Number


Date


160463

295230 Odongtoo Bismas Boss

02-JUL-14 250,926 STANBIC BANK 0121087351901

295230 Odongtoo Bismas Boss

07-JUL-14 501,852 STANBIC BANK 0121087351901

295220 Odwong Gladys 02-JUL-14 294,966 STANBIC BANK 0121086965301

295220 Odwong Gladys 07-JUL-14 294,966 STANBIC BANK 0121086965301

295222 Ogong Samuel 02-JUL-14 254,270 Barclays Bank 6000844266

295222 Ogong Samuel 07-JUL-14 508,540 Barclays Bank 6000844266

329086 Ogwang Anthony 146634


329086 Ogwang Anthony 146634


329064 Ogwang Nicholas Gyane 305277


329064 Ogwang Nicholas Gyane 305277


295240 Ogwok Donasiano


295240 Ogwok Donasiano


329021 Ojara Ben 143770

07-JUL-14 428,652 STANBIC BANK 9030002820845

329021 Ojara Ben 143770

11-JUL-14 643,978 STANBIC BANK 9030002820845

328997 Ojera Mark 825855

07-JUL-14 157,703 DFCU Bank 01093010278971

328997 Ojera Mark 825855

11-JUL-14 315,406 DFCU Bank 01093010278971

295234 Ojok Christopher 02-JUL-14 380,461 Crane Bank 0140010994900

295234 Ojok Christopher 02-JUL-14 380,461 Crane Bank 0140010994900

274541 Ojok Isaac Orach 02-JUL-14 207,971 Crane Bank 0140010990500

274541 Ojok Isaac Orach 02-JUL-14 207,971 Crane Bank 0140010990500

274434 Ojok Justine 02-JUL-14 380,461 Centenary Bank 7520048200

16

Supplier

Number


Date


274434 Ojok Justine 02-JUL-14 380,461 Centenary Bank 7520048200

295251 Ojok Micheal 02-JUL-14 248,526 Centenary Bank 7520043793



295226 Ojok Paul 02-JUL-14 380,461 Centenary Bank 7520037952

295226 Ojok Paul 02-JUL-14 380,461 Centenary Bank 7520037952

295199 Okao Robin 02-JUL-14 383,726 Crane Bank 0141011224200

295199 Okao Robin 02-JUL-14 383,726 Crane Bank 0141011224200

273576 Okech Joyce Ayaa


273576 Okech Joyce Ayaa


328962 Okello Gaus OA 159506

09-JUL-14 832,401 STANBIC BANK 0121087028701

328962 Okello Gaus OA 159506

11-JUL-14 554,934 STANBIC BANK 0121087028701


07-JUL-14 4,054,756 DFCU Bank 01091090570343


11-JUL-14 1,587,903 DFCU Bank 01091090570343

329031 Okello Molly 159749






329046 Okello peter 682370

07-JUL-14 884,006 DFCU Bank 01093010259659

329046 Okello peter 682370

11-JUL-14 442,003 DFCU Bank 01093010259659

272811 Okello Samuel 02-JUL-14 191,092 Crane Bank 0140010985700

272811 Okello Samuel 07-JUL-14 382,184 Crane Bank 0140010985700

295244 Oketa Stephen 02-JUL-14 380,461 STANBIC BANK 0121086797601

295244 Oketa Stephen 07-JUL-14 965,532 STANBIC BANK 0121086797601

17

Supplier

Number


Date


273105 Okot Depolla Bosco


273105 Okot Depolla Bosco


273799 Okot Francis Obwocha

02-JUL-14 606,227 STANBIC BANK 0121074569801

273799 Okot Francis Obwocha

02-JUL-14 606,227 STANBIC BANK 0121074569801

273970 Okot Julius 02-JUL-14 482,766 Centenary Bank 7520028365

273970 Okot Julius 07-JUL-14 528,118 Centenary Bank 7520028365

329079 Okot Patrick 746453

07-JUL-14 921,069 STANBIC BANK 0121086902401

329079 Okot Patrick 746453

11-JUL-14 614,046 STANBIC BANK 0121086902401

329077 Okot Santo 144007

09-JUL-14 737,289 STANBIC BANK 0121087175801

329077 Okot Santo 144007

11-JUL-14 743,289 STANBIC BANK 0121087175801

273022 Okot Stephen 02-JUL-14 248,796 Centenary Bank 7520038357

273022 Okot Stephen 02-JUL-14 248,796 Centenary Bank 7520038357

274285 Okumu Michael 02-JUL-14 252,961 Centenary Bank 7520008165

274285 Okumu Michael 02-JUL-14 252,961 Centenary Bank 7520008165

274430 Okwera Simon 09-JUL-14 354,066 DFCU Bank 01091090539009

274430 Okwera Simon 11-JUL-14 531,099 DFCU Bank 01091090539009

295200 Okwera Willson 02-JUL-14 383,726 Centenary Bank 7520004177

295200 Okwera Willson 02-JUL-14 383,726 Centenary Bank 7520004177

329051 Olanya Richard 147835

09-JUL-14 712,473 STANBIC BANK 0140565430401

329051 Olanya Richard 147835

11-JUL-14 712,473 STANBIC BANK 0140565430401

295195 Oling Josephine 02-JUL-14 383,726 Centenary Bank 7520032629

295195 Oling Josephine 02-JUL-14 383,726 Centenary Bank 7520032629

273829 Oloya Denish 02-JUL-14 380,461 Centenary Bank 7520022396

18

Supplier

Number


Date


273829 Oloya Denish 02-JUL-14 380,461 Centenary Bank 7520022396

295246 Olyel Denis 02-JUL-14 326,047 Centenary Bank 7520049544

295246 Olyel Denis 02-JUL-14 326,047 Centenary Bank 7520049544

295223 Omara Geoffrey 02-JUL-14 204,706 Centenary Bank 7520042000

295223 Omara Geoffrey 02-JUL-14 204,706 Centenary Bank 7520042000

295201 Omoit Erasmas 02-JUL-14 240,756 Centenary Bank 7520050506

295201 Omoit Erasmas 02-JUL-14 240,756 Centenary Bank 7520050506

295243 Omony Francis 02-JUL-14 248,976 Centenary Bank 7520022028

295243 Omony Francis 02-JUL-14 248,976 Centenary Bank 7520022028

272919 Omony Jimmy 02-JUL-14 288,543 STANBIC BANK 0121087620901

272919 Omony Jimmy 02-JUL-14 288,543 STANBIC BANK 0121087620901

295229 Onek Seraphine 02-JUL-14 241,726 Centenary Bank 7520008723

295229 Onek Seraphine 02-JUL-14 241,726 Centenary Bank 7520008723

295213 Onen Willy 02-JUL-14 685,862 STANBIC BANK 0121087186701

295213 Onen Willy 02-JUL-14 685,862 STANBIC BANK 0121087186701

329128 Ongom Francis 704531


329128 Ongom Francis 704531


274310 Opira Janet 02-JUL-14 395,211 STANBIC BANK 9030002873906

274310 Opira Janet 02-JUL-14 395,211 STANBIC BANK 9030002873906

329060 Opira Nelson 869653

07-JUL-14 784,073 STANBIC BANK 0121040602601

329060 Opira Nelson 869653

11-JUL-14 681,720 STANBIC BANK 0121040602601

273269 Opiyo Patrick 02-JUL-14 266,152 Crane Bank 0140010975800

273269 Opiyo Patrick 02-JUL-14 266,152 Crane Bank 0140010975800

295239 Opiyo P'cira 02-JUL-14 144,975 STANBIC BANK 0121087001501

295239 Opiyo P'cira 02-JUL-14 144,975 STANBIC BANK 0121087001501

329027 Oroma Peresi 160311

07-JUL-14 431,579 STANBIC BANK 0121086673701

19

Supplier

Number


Date


329027 Oroma Peresi 160311

11-JUL-14 863,158 STANBIC BANK 0121086673701

295221 Otim Williams 02-JUL-14 240,756 STANBIC BANK 0121086576001

295221 Otim Williams 02-JUL-14 240,756 STANBIC BANK 0121086576001

295204 Otto John Charles 434133


295204 Otto John Charles 434133


295247 Otto Joseph

Oryem

02-JUL-14 278,686 STANBIC BANK 0121087474401

295247 Otto Joseph Oryem

02-JUL-14 278,686 STANBIC BANK 0121087474401

273452 Owor Francis 02-JUL-14 260,461 Centenary Bank 7520023148




07-JUL-14 1,393,107 STANBIC BANK 0121087912901


11-JUL-14 1,393,107 STANBIC BANK 0121087912901

272909 Oyat Michael 02-JUL-14 659,695 DFCU Bank 01091010520784

272909 Oyat Michael 02-JUL-14 659,695 DFCU Bank 01091010520784

295233 Oyoo Geoffrey 02-JUL-14 305,308 Centenary Bank 7520006183

295233 Oyoo Geoffrey 02-JUL-14 305,308 Centenary Bank 7520006183

295214 Oywak Lugoson 02-JUL-14 199,020 STANBIC BANK 0121087419601

295214 Oywak Lugoson 02-JUL-14 199,020 STANBIC BANK 0121087419601

295197 Piloya Josephine Irene


295197 Piloya Josephine Irene


272628 Teramot Christine

07-JUL-14 263,052 Crane Bank 0140004069200

272628 Teramot Christine

09-JUL-14 1,052,208 Crane Bank 0140004069200

329069 Wanjisi Davis 07-JUL-14 1,395,570 STANBIC BANK 0121024070601

20

Supplier

Number


Date


700781

329069 Wanjisi Davis 700781

11-JUL-14 1,395,570 STANBIC BANK 0121024070601

295227 Wasyeba Bosco 02-JUL-14 383,726 Crane Bank 0140011206600

295227 Wasyeba Bosco 02-JUL-14 383,726 Crane Bank 0140011206600

112,808,177

APPENDIX IV: Goods not taken on Charge

Date Transaction No.

Voucher No.

Payee Description Amount Remarks

26/06/2015

29287 New Star Electronics Ltd

purchase of tyres for vehicle UAS 792X

3,290,000 no GRN, no Delivery note attached; not confirmed in stores

19-Jun-15

WTS/008/06/15

29015 New Star Electronics

Supply of Tubeless size 235/75/R15 for Vehicle No. LG0093-09 New Star Electronics LTD under operation of

District roads office

3,365,600 not confirmed in stores

25-Jun-15

WTS/089/06/15


Payment to New star Electronics Ltd for Supply of tyres and tubes for tipper Lorry size (10.00.20) Nylon mud grip hornet and highway hornet under URF mechanical impress funding.


25-Jun-15

WTS/091/06/15


Payment to New Stars Electronics for purchase of tyres and tubes for LG 0003-30 under URF mechanical Impress.


Total 22,446,600

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